Finance Committee

Finance Committee Minutes 093013 (47 KB)

Members present:  Tommy Lee Bychinski, Joan Fordham, Jason Lane, Andrea Lombard and William F. Wenzel
Others present:  Judy Ashford, Kerry Beghin, John Dietz, Lynn Horkan, Tom Kriegl, Marty Krueger and Kathy Schauf

The meeting was called to order by Chairperson Bychinski at 8:00 AM.  Certification of open meeting compliance was given.  Motion by Lane, second by Wenzel to allow supervisors and public to comment for 3 minutes after departmental presentations.  Motion carried.   Motion by Wenzel, second by Fordham to adopt the agenda.  Motion carried. 

Public Comment:  None

Discussion and consideration of the 2014 County Budget.
Committee had a brief update and discussion on health insurance.  Discussed possibility of a phased in approach to implementation of the classification and compensation study. 

Non-Departmental accounts and general discussion:

County Board:  Krueger reviewed budget and changes.  He noted there is no plan at this time to change the voting system.  Mileage and meeting expenses were reviewed. 

CDBG-Economic Development / Revolving Loans:  Schauf noted there have been inquires with some projects pending.  Program moving slower due to economy.  She reviewed the status for the transition to regional loan fund. 

CDBG-Emergency Assistance Program:  This program is wrapping up in 2013.  Associated paper work will continue into 2014.

CDBG-Flood Recovery Small Business:  Repayments for these loans are transferred to the CDBG revolving loan program.

CDBG-Revolving Loan Fund – Housing:  Schauf commented this program has been regionalized. These monies are declining; however the County does not have a waiting list. 

Debt Service:  Budget crafted with current debt service only.  Beghin touched on the shift between Health Care Center and general fund in 2014, but overall debt remains at the same level.  Beghin reviewed the stability of debt service payments with a large decrease scheduled in 2022.

General:  Committee reviewed and discussed multiple accounts, including sales tax revenues. 

Outside Agency Summary:  Committee reviewed the outside agency summary. 

Supervisors Dietz and Kriegl commented on the budget.

Committee discussed and considered changes to the oversight committee recommended budget.  Discussed Home Care trends, services, policy and the addition of $55,000 levy.  Discussed budgeting for Ho-Chunk funds.  Use of fund balance for capital items, one time requests and start up were discussed.  Interest on taxes and trends were discussed.  The long term care of landfill and expected shortfall were discussed.  Jail housing revenues and additional deputy position in Sheriff’s department were discussed.  Health Care Center $15,000 pro-forma and market analysis for assisted living was discussed. 

Committee requests further discussion on October 8 regarding the budgets of the Coroner, Home Care, Landfill, Sheriff and Treasurer.
 

Committee agreed through discussion and consensus to tentatively adjust the oversight requested budget as follows:
1) Based on the bids received for employee health insurance, the County may be able to hold the increase to 9.0%, a levy reduction from the requests (which were drafted using a 12% increase) of $182,714
2) Add $1,082,593 to the budget for funding the results of the classification and compensation analysis
3) Uses of General Fund Balance $630,000:
a. For non-or rarely recurring capital expenditures:  UW-Baraboo/Sauk County science facility planning funds, $65,000; Dispatch center system replacement, $150,000; and implementation of energy and cost saving measures, $225,000.
b. Start-up costs for the Justice Continuum work, $150,000
c. Wormfarm Institute one-time request, $40,000
4) ADRC $53,091 levy decrease due to grant fund adjustment and to align staffing and existing services
5) Reduce Building Services renovation and refurbishment account from $100,000 to $50,000
6) Defer $24,000 coroner capital outlay vehicle replacement, but add $1,000 for vehicle maintenance, net levy decrease $23,000. 
7) Discuss and consider further the use of $55,000 levy in Home Care. 
8) Decrease levy request by $200,000 and budget sales tax revenue at $7,200,000

The net result of these changes generates a tentatively proposed property tax levy of $29,098,272, which is $566,975 more than the 2013 budget and equal to the levy amount legally allowed.

Consideration of Budget Process and Amendments:  Committee agreed amendment process has value and enables amendments to be evaluated allowing the County Board to make informed decisions when they meet to adopt the budget on November 12.  Beghin noted as soon as the budget requests are received she shares them with the departments.

Motion by Lombard, second by Lane to adjourn the meeting.  Motion carried. 

Respectfully submitted,  

Joan Fordham
Finance Committee Secretary